October 2019 Archives

Recent Tax Law Updates: October 2019

IRS Updates on Treatment of Virtual Currency

While continuing to treat virtual currency as a capital asset, in Notice 2014-21, 2014-16 IRB 938, the IRS speaks to its equivalent value in real currency and its treatment. On October 9, 2019, the IRS issued Rev Rul 2019-24, 2019-44 IRB, Among other items, the IRS noted that:

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